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2009 (3) TMI 135 - AT - Service TaxRetreating of old tyres - The appellants are carrying out retreading of old tyres used in motor vehicles. Revenue proceeded against the appellants on the ground that they were not including the value of materials such as tread rubber, cushion gum, vulcanizing solution, which were used/consumed in the activity of retreading/reconditioning of tyres in the value of taxable services for the purpose of payment of Service Tax – held that - The appellants are entitled for the benefit of the Notification No. 12/2003
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